Appellate authority for advance rulings enables review of tax advance rulings by designated central and state commissioners.

The Government must, by notification, constitute a Puducherry Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings, consisting of the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax; the Government may, on the Council's recommendation, notify an Appellate Authority in another State or Union territory to act for the State.

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